doc__table__1217

| 12 | The following terms are defined in paragraph 9 of IAS 39 and are used in this standard with the meaning specified in IAS 39: — amortised cost of a financial asset or financial liability, — available-for-sale financial assets, — derecognition, — derivative, — effective interest method, — financial asset or financial liability at fair value through profit or loss, — financial guarantee contract, — firm commitment, — forecast transaction, — hedge effectiveness, — hedged item, — hedging instrument, — held-to-maturity investments, — loans and receivables, — regular way purchase or sale, — transaction costs.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.